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SINCLAIR PIPE LINE CO. v. STATE COMM. OF REVENUE & TAX.

No. 40,490

181 Kan. 310 (1957)

311 P.2d 342

SINCLAIR PIPE LINE COMPANY, a Corporation, Appellee, v. STATE COMMISSION OF REVENUE AND TAXATION; ROY N. McCUE, IRA C. WATSON, and JOHN L. MacNAIR, as Members of and Composing Said Commission; BOARD OF COUNTY COMMISSIONERS OF THE COUNTY OF MONTGOMERY; CITY OF INDEPENDENCE, KANSAS; BOARD OF EDUCATION OF THE CITY OF INDEPENDENCE OF THE STATE OF KANSAS, Also Known as School District No. 5 of Montgomery County, Kansas; A.M. ECKELBERRY, County Treasurer of Montgomery County, Kansas; and THE STATE OF KANSAS, Appellants.

Supreme Court of Kansas.

Opinion filed May 11, 1957.

Attorney(s) appearing for the Case

Michael A. Barbara, of Topeka, and Tom Crossan, County Attorney, argued the cause, and John Anderson, Jr., Attorney General; Paul Wilson, Assistant Attorney General; Paul Hurd, Dean Burkhead, Joseph H. French, all of Topeka, were with them on the briefs for the appellants.

William Gough, Jr., of Independence, argued the cause, and Harold Medill, of Independence, was with him on the briefs for the appellee.

The opinion of the court was delivered by

PARKER, C.J.:

The names of the parties in the court below appear in the title and will not be repeated. All parties defendant, except the City of Independence and the Board of Education of such city who answered, appeal from orders overruling motions to quash service of summons and demurrers.

Identical statements of the facts relied on by appellants to sustain their...

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